Research On The Risk Management Of Local Tax At The Country Level

In recent years,China's rapid economic growth,the enterprise production scale and mode of operation innovation,tax management under the background of significant changes have taken place in the object and main content.Therefore in the process of pushing the construction of modernization of tax,profound analysis of economic and social development in urgent need of the new features of the new normal,such as the development and change of the taxpayers to the existing tax department organization structure,collection resources,collection and management methods and means to measure elements such as produced what kind of impact,how to better solve the tax management resource limitation and contradiction between the complexity of the tax management.Risk management ideas and methods about risk control,with the new normal economic and social development under the new features and the contradiction between tax management demands,can effectively improve the quality,and the effect of tax collection administration,promote taxpayers tax compliance and satisfaction,to cater to the needs of today's highly risk tax administration,the increasing attention and exploration practice.Since 2014,Anxi land tax section in the summary before a few years of service,management,evaluation,inspection outside the separation collection and management mode based on the experience of practice,the implementation of tax risk management as the core of the collection and management reform,establish the \ "interim measures for Anxi local tax bureau tax risk management\",through a whole set up a center(tax risk management center),two team(risk analysis and risk monitoring team to deal with the management team),optimization of three response hierarchy deparment,daily management branch of sources,evaluate bureau(bureau),the formation of \ "imperial two table\"(divisions tax risk characteristics,points tax revenue risk characteristics,library third-party data tax risk identification,risk taxpayers database library;tax risk point checklist,tax risk analysis to identify criteria table),strengthen the five steps,strengthening tax analysis,establishing the tax risk management mechanism,standardizing tax risk management process,build risk management platform,undertaking multi-level training),highlight the risk analysis of leading role,strengthen the key tax source risk management,promoting the construction of tax risk characteristics library planed and orderly way,risk analysis of such key links as recognition,process monitoring and evaluation feedback work,building the contents include the organization structure,management mode,management mechanism and management process,auxiliary platform,the performance evaluation of risk management system.In this paper,starting from the study of tax risk management theory,through the analysis of the definition,characteristics and classification of tax risk,focused on the necessity of the implementation of tax risk management,and the importance of local tax risk management;In learning from domestic and foreign advanced tax risk management,on the basis of the practice and experience,combined with the production,operation and success of Anxi tax bureau,tax risk management in the local taxation department at the county level of theory and practice to explore,analyze its existing problems and the reasons,and targeted puts forward some countermeasures to improve the local tax risk management.